can't sync 4gs - what is error code 1140

The issue (the 1140 error) appears to be caused by issues with syncing iPhoto 9.4 content to the device.

One workaround is to disable photosycing to the device.

I've also seen the following reported cause/workaround:

After several Google searches I found the iPad syncing problem to be caused by iPhoto 9.4 not handling the & correctly in names. It's not recognizing them as & which is causing problems with XML. You can manually change them or wait for Apple to issue a fix to iPhoto 9.4. I started to do the manual fix & I just have too many to change.

(Manual renaming isn't going to be an easy/good workaround for a bunch of folks, though.)

🙂 You're welcome! Fingers crossed for a prompt bug-fix for this one.

Update: try updating to iPhoto 9.4.1. If it's not appearing in your Software Update yet, try updating using a .dmg installer downloaded from the following page on the Apple website:

iPhoto 9.4.1

From the release notes for the new version:

What's New in Version 9.4.1

• Improves the reliability of syncing to iOS devices via iTunes
• Fixes an issue that could cause iPhoto to quit unexpectedly when using the Export command
• Addresses an issue that could cause iPhoto to quit unexpectedly when upgrading multiple books, cards, and calendars
• Resolves an issue with downloading and viewing photos synced from Facebook albums